Double Taxation Dispute Resolution (EU) Regulations
Detail of outcome
Following the consultation, we have made minor technical amendments to help clarify the regulations.
You can read:
- the Double Taxation Dispute Resolution (EU) Regulations 2020, including an explanatory memorandum
- a tax information and impact note
Original consultation
Consultation description
The Regulations would support an improved mechanism to tackle double taxation within the EU by introducing a more robust system of dispute resolution involving member States.
They would strengthen affected taxpayers’ rights in the UK and allow them, among other things, to bring complaints about double taxation disputes and to make requests for the purposes of resolving those disputes.
Documents
Updates to this page
Published 1 July 2019Last updated 23 January 2020 + show all updates
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Published the outcome, including a link to the regulations and the explanatory memorandum and a link to the tax information and impact note.
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The consultation has been concluded.
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First published.